Current (as of early 2014) USB card that is perfect for LD DTS/AC3 capture is ESI Audio U24 XL - as per this
It use there chips:
Tenor TE7022L
http://www.gfec.com.tw/te7022l
Wolfson WM8776
http://www.wolfsonmicro.com/products/audio_hubs/WM8776/
sebus